New Jersey Statutes Title 54. Taxation 54 § 49-12.9

(1) Certify to the State Treasurer the existence of a person's delinquent non-tax liability owed by the person to the federal government; and

(2) Request that the State Treasurer withhold any refund and vendor payment to which the person is entitled.

(1) Allow the State Treasurer, on behalf of the State, to enter into a reciprocal agreement with the United States, pursuant to which the federal official would be authorized to offset federal payments to collect delinquent tax and non-tax debts owed to the State; and

(2) Provide for the payment of the amount withheld to the State.